This seminar paper discusses the rulings system, with a focus on the private binding rulings, public rulings, product and class rulings, and practice statements.

Author profile

Michael
Clough
FTI

Michael is a Partner at King & Wood Mallesons and has over 30 years experience advising Australian and foreign-owned corporate groups on income tax issues which arise in the capital and debt markets and in merger and acquisition transactions. Michael has also conducted on behalf of his clients numerous tax appeals and other related proceedings in the State, Federal and High courts.
- Current at
16 January 2017

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